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A company inquired whether the acquisition of a hotel property, including its facilities and licences but without staff, constitutes an autonomous economic unit. The DGT ruled that, due to the absence of a structure of production factors, it is a mere transfer of assets subject to VAT.
Cuestión planteada Sujeción de dicha operación al Impuesto.
La transmisión de elementos que no constituyen una unidad económica autónoma capaz de desarrollar una actividad por sí misma se considera mera cesión de bienes. Para que exista no sujeción, la transmisión debe incluir una estructura organizativa de factores materiales y humanos. En este caso, la falta de empleados convierte la operación en una entrega de bienes sujeta al impuesto, tributando cada elemento de forma independiente.
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